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Back to browse1 related document
  • Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedules
  • 4 Amendment of assessments
  • Schedule 1 Excess non-concessional superannuation contributions tax reforms
  • Income Tax Assessment Act 1997
  • 1 Section 10-5 (table item headed "superannuation")
  • 2 Section 11-55 (table item headed "superannuation")
  • 3 Section 13-1 (table item headed "superannuation")
  • 4 Subsection 280-15(3)
  • 5 Division 292 (heading)
  • 6 Section 292-1
  • 7 After Subdivision 292-A
  • 8 Subsection 292-85(1)
  • 9 Subsection 292-465(1)
  • 10 Paragraph 292-465(2)(b)
  • 11 Subsections 292-465(3) and (4)
  • 12 Subsection 292-465(7)
  • 13 Subsection 292-465(8)
  • 14 Paragraph 292-465(9)(b)
  • 15 After section 292-465
  • 16 After section 303-15
  • 17 Subsection 995-1(1)
  • Taxation Administration Act 1953
  • 18 After section 14ZVB
  • 19 After paragraph 14ZW(1)(aac)
  • 20 Part 2-35 in Schedule 1 (heading)
  • 21 Section 96-1 in Schedule 1
  • 22 Section 96-5 in Schedule 1 (heading)
  • 23 Subsection 96-5(1) in Schedule 1
  • 24 Subsection 96-5(1) in Schedule 1 (note 1)
  • 25 Paragraph 96-5(5)(b) in Schedule 1
  • 26 After section 96-5 in Schedule 1
  • 27 Section 96-10 in Schedule 1 (heading)
  • 28 Subsection 96-10(1) in Schedule 1
  • 29 After section 96-10 in Schedule 1
  • 30 Section 96-15 in Schedule 1
  • 31 Subsection 96-20(1) in Schedule 1
  • 32 After subsection 96-20(1) in Schedule 1
  • 33 At the end of section 96-20 in Schedule 1
  • 34 Section 96-25 in Schedule 1 (heading)
  • 35 Subsection 96-25(1) in Schedule 1
  • 36 Subsection 96-25(2) in Schedule 1
  • 37 Subsection 96-35(1) in Schedule 1
  • 38 Subsection 96-35(1) in Schedule 1
  • 39 Paragraph 96-35(2)(a) in Schedule 1
  • 40 Subsection 96-35(3) in Schedule 1
  • 41 Section 96-40 in Schedule 1
  • 42 Section 96-60 in Schedule 1 (note)
  • 43 Division 97 in Schedule 1 (heading)
  • 44 At the end of Division 97 in Schedule 1
  • 45 Subsection 250-10(2) in Schedule 1 (table item 135R)
  • 46 After subsection 286-75(2) in Schedule 1
  • 47 Section 288-90 in Schedule 1
  • 48 Subsection 288-95(3) in Schedule 1
  • 49 Application of amendments
  • Schedule 2 Transferring tax investigation function to Inspector-General of Taxation
  • Part 1 Main amendments
  • Inspector-General of Taxation Act 2003
  • 1 Paragraph 3(a)
  • 2 Paragraph 3(b)
  • 3 Paragraph 3(c)
  • 4 Section 4
  • 5 Section 4 (definition of review )
  • 6 Section 4
  • 7 Section 4 (definition of tax law )
  • 8 Section 4 (definition of tax official )
  • 9 Section 4 (definition of taxpayer )
  • 10 Section 4
  • 11 Divisions 2, 3 and 4 of Part 2
  • 12 Part 4 (heading)
  • 13 Subsection 37(1) (paragraph (b) of the definition of protected document )
  • 14 Subsection 37(1) (paragraph (b) of the definition of protected information )
  • 15 After section 37
  • 16 Before section 38
  • 17 Section 38
  • 18 Paragraph 38(c)
  • 19 Subparagraph 39(1)(e)(i)
  • 20 Subparagraphs 39(1)(e)(ii), (iii) and (iv)
  • 21 Subparagraphs 39(1)(e)(v) and (vi)
  • 22 Subparagraph 39(2)(c)(i)
  • 23 Subparagraphs 39(2)(c)(ii), (iii) and (iv)
  • 24 Subparagraphs 39(2)(c)(v) and (vi)
  • 25 Subsection 40(2)
  • 26 Section 41
  • 27 Section 41 (note)
  • 28 At the end of section 41
  • 29 Section 42
  • 30 Subsection 43(2)
  • 31 Section 44
  • 32 Schedule 1
  • Ombudsman Act 1976
  • 33 Subsection 3(1)
  • 34 Subsection 4(3)
  • 35 After section 6C
  • Part 2 Other amendments
  • Income Tax Assessment Act 1936
  • 36 At the end of section 202
  • Tax Agent Services Act 2009
  • 37 Before subsection 70-40(3)
  • 38 After subsection 70-40(3A)
  • Taxation Administration Act 1953
  • 39 Paragraph 8WA(1AA)(b)
  • 40 Paragraph 8WB(1A)(a)
  • 41 Paragraph 8WB(1A)(b)
  • 42 Section 355-1 in Schedule 1 (note)
  • 43 Subsection 355-65(5) in Schedule 1 (at the end of the table)
  • Part 3 Application and transitional provisions
  • 44 Application of amendments
  • 45 Transitional - expenses for attending before Inspector-General
  • 46 Transitional - investigating complaints similar to those made before commencement
  • Schedule 3 CGT exemption for compensation and insurance
  • Income Tax Assessment Act 1997
  • 1 After paragraph 104-71(1)(d)
  • 2 Before paragraph 104-71(1)(e)
  • 3 Paragraphs 118-37(1)(a) and (b)
  • 4 Subsection 118-300(1) (table item 3)
  • 5 Subsection 118-300(1) (at the end of the table)
  • 6 After subsection 118-300(1)
  • 7 Subsection 295-85(4) (table item 10)
  • 8 Application of amendments
  • Schedule 4 Providing certainty for superannuation fund mergers
  • Part 1 Main amendments
  • Income Tax Assessment Act 1997
  • 1 After section 306-10
  • 2 At the end of subsection 307-125(3)
  • 3 After subparagraph 307-220(2)(a)(i)
  • 4 At the end of section 307-220
  • 5 Subsection 995-1(1)
  • Income Tax (Transitional Provisions) Act 1997
  • 6 At the end of subsection 307-125(1)
  • 7 After section 307-125
  • Taxation Administration Act 1953
  • 8 Paragraph 390-10(2)(b) in Schedule 1
  • 9 Application of amendments
  • Part 2 Other amendments
  • Income Tax Assessment Act 1997
  • 10 Paragraph 307-125(3)(c)
  • 11 Section 307-210
  • 12 Section 307-210 (note)
  • 13 At the end of section 307-210
  • 14 Subsection 307-220(1)
  • 15 Subsection 307-225(2)
  • 16 At the end of subsection 307-225(2)
  • 17 Subsection 995-1(1) (definition of successor fund )
  • Schedule 5 Disclosing tax information relating to proceeds of crime orders
  • Taxation Administration Act 1953
  • 1 Subsection 355-70(1) in Schedule 1 (table item 1, column headed "and the record or disclosure ...", after paragraph (c))
  • 2 Subsection 355-70(1) in Schedule 1 (table item 6, column headed "and the record or disclosure ...", after paragraph (c))
  • 3 Paragraph 355-70(5)(c) in Schedule 1
  • 4 Application of amendments
  • Schedule 6 Exploration development incentive
  • Part 1 Main amendments
  • Income Tax Assessment Act 1997
  • 1 Section 67-23 (after table item 23)
  • 2 At the end of Part 3-45
  • Part 2 Other amendments
  • Income Tax Assessment Act 1936
  • 3 Subsection 6(1)
  • 4 After paragraph 177C(1)(bb)
  • 5 After paragraph 177C(1)(f)
  • 6 At the end of subsection 177C(2A)
  • 7 Subsection 177C(3)
  • 8 At the end of paragraph 177C(3)(ca)
  • 9 After paragraph 177C(3)(ca)
  • 10 At the end of subsection 177C(3)
  • 11 After paragraph 177CB(1)(d)
  • 12 At the end of paragraph 177F(1)(d)
  • 13 After paragraph 177F(1)(d)
  • 14 At the end of paragraph 177F(3)(d)
  • 15 After paragraph 177F(3)(d)
  • Income Tax Assessment Act 1997
  • 16 Section 13-1 (after table item headed "Equine Workers Hardship Wage Supplement Payment")
  • 17 At the end of section 36-25
  • 18 At the end of Subdivision 197-A
  • 19 Subsection 205-15(1) (at the end of the table)
  • 20 Subsection 219-15(2) (at the end of the table)
  • 21 Subparagraphs 418-80(2)(b)(ii) and (iii)
  • 22 Subsection 995-1(1)
  • 23 Subsection 995-1(1) (definition of annual investment income report )
  • 24 Subsection 995-1(1)
  • 25 Subsection 995-1(1) (paragraph (a) of the definition of tax loss )
  • Taxation Administration Act 1953
  • 26 Subsection 8AAB(4) (after table item 16)
  • 27 Section 45-340 in Schedule 1 (at the end of paragraph (g) of step 1 of the method statement)
  • 28 Section 45-340 in Schedule 1 (at the end of step 1 of the method statement)
  • 29 Section 45-375 in Schedule 1 (at the end of paragraph (f) of step 1 of the method statement)
  • 30 Section 45-375 in Schedule 1 (at the end of step 1 of the method statement)
  • 31 At the end of subsection 155-5(2) in Schedule 1
  • 32 Subsection 155-15(1) in Schedule 1 (at the end of the table)
  • 33 Subsection 250-10(2) in Schedule 1 (after table item 38C)
  • 34 After section 280-100 in Schedule 1
  • 35 Paragraph 280-105(1)(a) in Schedule 1
  • 36 Subsection 280-110(1) in Schedule 1
  • 37 Subsection 284-80(1) in Schedule 1 (at the end of the table)
  • Part 3 Repeal of Division 418
  • Income Tax Assessment Act 1936
  • 38 Subsection 6(1)
  • 39 Paragraphs 177C(1)(bba) and (fa)
  • 40 Subparagraph 177C(2A)(b)(ii)
  • 41 Paragraph 177C(2A)(c)
  • 42 Subsection 177C(3)
  • 43 Paragraph 177C(3)(ca)
  • 44 Paragraph 177C(3)(cb)
  • 45 Paragraph 177C(3)(g)
  • 46 Paragraphs 177C(3)(h) and 177CB(1)(da)
  • 47 Paragraph 177F(1)(d)
  • 48 Paragraph 177F(1)(e)
  • 49 Paragraph 177F(3)(d)
  • 50 Paragraphs 177F(3)(e) and (f)
  • Income Tax Assessment Act 1997
  • 51 Section 13-1 (table item headed "exploration for minerals")
  • 52 Section 36-25 (table dealing with tax losses of greenfields minerals explorers)
  • 53 Section 67-23 (table item 27)
  • 54 Section 197-42
  • 55 Subsection 205-15(1) (table item 7)
  • 56 Subsection 219-15(2) (table item 8)
  • 57 Division 418
  • 58 Subsection 995-1(1)
  • 59 Subsection 995-1(1) (paragraph (a) of the definition of tax loss )
  • Taxation Administration Act 1953
  • 60 Subsection 8AAB(4) (table item 16A)
  • 61 Section 45-340 in Schedule 1 (paragraph (g) of step 1 of the method statement)
  • 62 Section 45-340 in Schedule 1 (paragraph (h) of step 1 of the method statement)
  • 63 Section 45-375 in Schedule 1 (paragraph (f) of step 1 of the method statement)
  • 64 Section 45-375 in Schedule 1 (paragraph (g) of step 1 of the method statement)
  • 65 Paragraph 155-5(2)(f) in Schedule 1
  • 66 Paragraph 155-5(2)(g) in Schedule 1
  • 67 Subsection 155-15(1) in Schedule 1 (table item 4)
  • 68 Subsection 250-10(2) in Schedule 1 (table item 38D)
  • 69 Section 280-101 in Schedule 1
  • 70 Paragraph 280-105(1)(a) in Schedule 1
  • 71 Subsection 280-110(1) in Schedule 1
  • 72 Subsection 284-80(1) in Schedule 1 (table item 5)
  • Part 4 Application and saving provisions
  • Division 1 Application of amendments
  • 73 Application of amendments
  • Division 2 Savings provisions relating to repeal of Division 418
  • 74 Object
  • 75 Making and amending assessments, and doing other things, in relation to past matters
  • 76 Saving of provisions about effect of assessments
  • 77 Saving of provisions about general interest charge or shortfall interest charge
  • 78 Repeals disregarded for the purposes of dependent provisions
  • 79 Division does not limit operation of section 7 of the Acts Interpretation Act 1901
  • Schedule 7 Miscellaneous amendments
  • Part 1 Amendments commencing on the day after this Act receives the Royal Assent
  • A New Tax System (Goods and Services Tax) Act 1999
  • 1 Section 17-15
  • 2 Subsection 31-15(3)
  • 3 Application of amendments
  • 4 Paragraph 63-27(1)(b)
  • 5 Section 93-15
  • 6 Application of amendment
  • Excise Act 1901
  • 7 Section 5
  • 8 Subsection 116(2)
  • Income Tax Assessment Act 1936
  • 9 Section 94L
  • 10 Application of amendment
  • 11 Subsection 160ZZVB(2)
  • 12 Subsection 272-87(3) in Schedule 2F
  • Income Tax Assessment Act 1997
  • 13 Section 13-1 (after table item headed "imputation")
  • 14 Section 13-1 (table item headed "trusts")
  • 15 Paragraph 40-340(2)(b)
  • 16 Subsections 165-115AA(2) and (3)
  • 17 Subsection 295-490(1) (table item 2B)
  • 18 Application of amendment
  • 19 Section 415-95
  • 20 Subsection 420-60(4)
  • 21 Application of amendment
  • Income Tax (Transitional Provisions) Act 1997
  • 22 Subdivision 420-B
  • Petroleum Resource Rent Tax Assessment Act 1987
  • 23 Subparagraph 31(1)(b)(ii) of Schedule 1
  • 24 Application of amendment
  • Retirement Savings Accounts Act 1997
  • 25 Subparagraph 3(1)(e)(ii)
  • Superannuation Act 2005
  • 26 Subparagraph 14(4)(a)(iv)
  • 27 Paragraph 18(3)(d)
  • Superannuation Guarantee (Administration) Act 1992
  • 28 Subsection 32C(4A)
  • Superannuation Industry (Supervision) Act 1993
  • 29 Paragraph 71(1)(g)
  • 30 Transitional provision - in-house assets
  • 31 Section 253 (at the end of note 3)
  • Superannuation (Productivity Benefit) Act 1988
  • 32 Subparagraph 3AB(1)(b)(iii)
  • Taxation Administration Act 1953
  • 33 Subsection 2(1)
  • 34 Paragraph 3B(1AA)(a)
  • 35 Section 14ZQ (definition of franking assessment )
  • 36 Paragraph 14ZW(1AAC)(b)
  • 37 Application of amendment
  • 38 Paragraph 284-75(3)(b) in Schedule 1
  • 39 Application of amendment
  • 40 Paragraph 355-25(2)(b) in Schedule 1
  • 41 Application of amendment
  • 42 Paragraph 355-70(4)(j) in Schedule 1
  • 43 Application of amendment
  • Part 2 Other amendments
  • Petroleum Resource Rent Tax Assessment Act 1987
  • 44 Paragraph 35(1)(a)
  • Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012
  • 45 Item 22 of Schedule 4
  • 46 Item 23 of Schedule 4
  • 47 Subitem 30(2) of Schedule 4
  • 48 Item 46 of Schedule 4
  • Superannuation Legislation Amendment (Further MySuper and Transparency Measures) Act 2012
  • 49 Item 42 of Schedule 3 (heading)
  • 50 Item 42 of Schedule 3
  • 51 Validation of regulations
  • Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013
  • 52 Item 11 of Schedule 1 (after the heading)
  • Tax Laws Amendment (2013 Measures No. 2) Act 2013
  • 53 Item 34 of Schedule 2
  • 54 Item 34 of Schedule 2

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